This  research  seeked  to  create  frame  work  for  audit  ISO  as  one  class  of  investigation   for  special   purpose. The suggestion  frame work  depend  on  five  basic  ingredients,  there were  nature  of  ISO audit,  the  people  interested   requirements  to do  this audit  who  process  the  audit and the  problems  effect this audit. Already discussed and study the requirements and recommendations from International Standardization Organization.

The researcher suggested the basic sup

The study aims to build a proposed training program for school leaders in the Sultanate of Oman on the planning practices of the Kaufman model in light of the needs and challenges of reality. It also aims to identify the challenges facing school leaders in practicing the stages of strategic planning. To achieve these objectives, the study adopted the descriptive approach due to its suitability to the nature of the study. A questionnaire was used to collect the needed data. The study sample included (225) individuals from school principals, their assistants and senior teachers in post-basic education in the Sultanate of Oman. After processing the data statistically, the study concluded that the reality of planning practices for school lea

Virtual reality, VR, offers many benefits to technical education, including the delivery of information through multiple active channels, the addressing of different learning styles, and experiential-based learning. This paper presents work performed by the authors to apply VR to engineering education, in three broad project areas: virtual robotic learning, virtual mechatronics laboratory, and a virtual manufacturing platform. The first area provides guided exploration of domains otherwise inaccessible, such as the robotic cell components, robotic kinematics and work envelope.  The second promotes mechatronics learning and guidance for new mechatronics engineers when dealing with robots in a safe and interactive manner. And the thir

The continuous growth in technology and technological devices has led to the development of machines to help ease various human-related activities. For instance, irrespective of the importance of information on the Steam platform, buyers or players still get little information related to the application. This is not encouraging despite the importance of information in this current globalization era. Therefore, it is necessary to develop an attractive and interactive application that allows users to ask questions and get answers, such as a chatbot, which can be implemented on Discord social media. Artificial Intelligence is a technique that allows machines to think and be able to make their own decisions. This research showed that the dis

Spiritual training is aimed to plant the faith in individuals soul because it is the basis of the religion, but rather a strong deferent that accompanies human life in his thinking and management and awakens

   This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

يعد موضوع الثورات العربية من الموضوعات التي تحظى بأهمية كبيرة على المستويين الاقليمي والدولي، لذا فقد طورت مؤسسات الابحاث الدولية ومراكز صنع القرار السياسي والاستراتيجي الاطر والمفاهيم الجديدة في مجال السياسة الدولية، نظرا للتطورات التي شهدتها المنطقة العربية والتي استدعت التطرق الى مجموعة من المفاهيم النظرية ذات العلاقة الوثيقة بما هو حاصل في المنطقة العربية من تغييرات مما تطلب الامر البحث والتدقيق ومن

يعد موضوع الثورات العربية من الموضوعات التي تحظى بأهمية كبيرة على المستويين الاقليمي والدولي، لذا فقد طورت مؤسسات الابحاث الدولية ومراكز صنع القرار السياسي والاستراتيجي الاطر والمفاهيم الجديدة في مجال السياسة الدولية، نظرا للتطورات التي شهدتها المنطقة العربية والتي استدعت التطرق الى مجموعة من المفاهيم النظرية ذات العلاقة الوثيقة بما هو حاصل في المنطقة العربية من تغييرات مما تطلب الامر البحث والتدقيق ومن

The contemporary art culture is considered a resultant of preceding human civilizations from the early days. At the same time, it got closer to the local privacy, because the contemporary Iraqi potter worked hard to create new art, refusing to base his art on the early works, creating art pieces that contains properties to inherited art and their form significance, in order to create a new identity of his own, bringing an empowerment to his deepened civilization, with the goal to create national identity ideas from one hand, and entity and locality from another. Europeans also followed the direction of our civilization, such as (Picasso, Henry Moore, Barbra Hurth, Brankouzi, Hans Arp,..etc). From this point of view comes the importance o

Abstract:

     The objective of this study, is to attempt to explain the reality of the Structural Imbalances in the Iraqi Economy during the period of research, by providing a quantitative analysis of the most important types of Imbalances, Which are represented by the disruption in the Productive Structure, the imbalance of the structure of Public Budget, and the imbalance of the Structure of Trade. The problem of the research, is the fact that the economy structure in Iraq has long suffered from an Imbalances in its economic structure, which are represented in the unequal relations between its constituent elements, according to the proportions levels defined by the economic theory.